Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 131

Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization’s internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to deteriorate, as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?

Answer options

• A. Take an accommodating approach and change the overall rating of the audit report.
• B. Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
• C. Take an assertive approach and be persistent in attempting to convince the director.
• D. Take an assisting approach and offer to assist with the implementation of action plans.

Correct answer: B

Explanation

Option B is correct because modifying the tone while keeping the critical findings helps in addressing management's concerns without compromising the integrity of the audit. Option A undermines the audit's credibility, option C may escalate tensions, and option D, while supportive, does not directly address the need for relationship repair through communication and acknowledgment of critical issues.